Having regard to the facts of the case, more particularly when the petitioner has already paid the tax and insofar as other dues are concerned, which are being demanded, a dispute is raised in this special leave petition in which notice has been issued, we are of the opinion that the vehicle which is seized along with the consignments should be released to the applicant/petitioner. This order shall be subject to further order that shall be passed by this Court in the special leave petition.